The Republican. [volume] (Oakland, Md.) 1877-current, 1887-01-15

gone into effect and no claim shall
be allowed for a less amount than rem
dollars: and any special tax stamp
covering taxes repealed by this act
may be redeemed for the portion of
the special tax year unexpired at the
time Of the repeal when the amount
claimed for such stamp shall not be
less than ten dollars.
The fourth section provides that all
internal revenue laws regulating the
manufacture, sale or expectation oI
tobacco, snuff, cigars. cherO0ts and
cigarettes be repealed from October |
1887, and that there shall be no dra W.
back allowed upon any such article,
which shall be entered for export or
or after that date, provided that al
laws now in force in respect to all Of
lenses committed, liabilities incurred
or rights accruing or accrued prior /,
the date when the repeal of the ia xe
specified in this act shall take effect
The fifth section authorizes grail
distillerS to methylate with wood
alcohol or naphtha, such of the spir
its as have Il strength of not less thai
seventy per cent, greater than proc
spirits. The sixth section allow
such methylated spirits to be with
drawn from warehouse free of Ia,
for use in the manufactures and art
under proper regulations, 1an$ NJ
seventh section provides for he shs5
position of bonds on persons u'inE
methylated spirits in thearts orrlan'
ufactures. The eighth section rauires
persons filling the bonds keep
books showing the amounts spirits
received, from whom purcbsed, the
amount consumed and the ersOns to
whom his manufacturesar sold
The ninth section authoEes the as
signment of gaueer orstorekeeper
at manufactures Whereiistilled spir-
its are used under the provisions OF
this act.
The tenth section plates to the
DISQUALIFICATION of s,irits and the
extension of existingIaw to cover the
process, and requires the distiller re-
ceiving such spIritstor chat purpose
to pay special taxof $500.
The eleventh section provides that
all articles, preparations or com.
pounds intended for sale or use in
the United States, except wines, liz.
uors, spirits, cordials and other alco-
holic compounds used and sold as
beverages, may be made and manu-.
frctured in internal revenue manu-
featuring warehouses, and with the
use of distilled spirits, free of inter-
nal tax provided that the spirits so
used shall he of All alcoholic strength
of not less than TO degrees proof. and
shall be received in such warehouses
in the distilIer's original cask or
package; provided also. that the
manufacturer shall first give a bond
for the faithful observance of all the
the provisions of lawand regulations
Other sections provide pensItiessr
fines ranging from $500 to S., 900 and
imprisonment from SIX months to
three years fer violation of the act.
and for a payment of a drawback
equal to the tax on distilled spirits
above 40 degrees proof upon which
the tax has been paid, when used for
mechanical or scientific purposes, or
in the manufacture of any article or
preparation except compounds used
as beverages.
The last section provides for the
punishment of persons rendering
false accounts. making false state.
ments touching sureties and failing
to use the stamp prescribed, and au-
.thorizes the employment of special
inspectors. not to exceed fifty in
number. to prevent fraud.